Child Tax Credit Worksheet—Line 33

Summary: This is an example of the Child Tax Credit Worksheet, used to determine the amount, if any, the taxpayer can claim as the child tax credit, to be entered on Form 1040A, line 33.

Caution.

To be a qualifying child for the child tax credit, the child must be under age 17 at the end of 2009 and meet all the conditions in Steps 1 through 3 listed on page 20.

The line items to be completed are:

1. Number of qualifying children: (blank text field) multiplied by $1,000. Enter the result. field
2. Enter the amount from Form 1040A, line 22. field
3. Enter the amount shown below for your filing status
- Married filing jointly—$110,000
- Single, head of household or qualifying widow(er)—$75,000
- Married filing separately—$55,000
4. Is the amount on line 2 more than the amount on line 3?
- No. Leave line 4 blank. Enter -0- on line 5, and go to line 6.
- Yes. Subtract line 3 from line 2. If the result is not a multiple of $1,000, increase it to the next multiple of $1,000. For example, increase $425 to $1,000 increase $1,025 to $2,000, etc.
5. Multiply the line on line 4 by 5% (.05). Enter the result.
6. Is the amount on line 1 more than the amount on line 5?
- No. STOP. You cannot take the child tax credit on Form 1040A, line 33. You also cannot take the additional child tax credit on Form 1040A, line 42. Complete the rest of your Form 1040A.
- YES. Subtract line 5 from line 1. Enter the result. Go to question 7.
7. Enter the amount from Form 1040A, line 28.
8. Add the amounts from Form 1040A, lines 29 through 32. Enter the total.
9. Are the amounts on lines 7 and 8 the same?
- Yes. STOP. You cannot take this credit because there is not tax to reduce. However, you may be able to take the additional child tax credit. See the TIP below. checkbox
- No. Subtract line 8 from line 7. checkbox, field
10. Is the amount on line 6 more than the amount on line 9?
- Yes. Enter the amount from line 9. Also, you may be able to take the additional child tax credit. See the TIP below. checkbox
- No. Enter the amount from line 6. checkbox
- This is your child tax credit. Enter this amount on Form 1040A, line 33. field

TIP. You may be able to take the additional child tax credit on Form 1040A, line 42, if you answered Yes on line 9 or line 10 above.

First, complete your Form 1040A through lines 41a and 41b.
Then, use Form 8812 to figure any additional child tax credit.

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